Section 2(1)(e) in The Punjab Tax on Entry of Goods into Local Areas Act, 2000

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State of Punjab - Subsection

Section 2(1)(e) in The Punjab Tax on Entry of Goods into Local Areas Act, 2000

(e)"importer" means a person who brings or causes to be brought scheduled goods into a local area from any place outside the State of Punjab, but not from a place, beside the territory of Union of India for consumption use or sale within the local area;

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State of Punjab - Subsection

Section 2(1)(e) in The Punjab Tax on Entry of Goods into Local Areas Act, 2000